For taxpayers with adjusted
gross incomes (AGI) above $250,000 (or above $300,000 for joint filers), they
will see an itemized deduction limitation kick in that is the lesser
of (a) 3% of the adjusted gross income above the applicable amount, or (b) 80%
of the amount of the itemized deductions otherwise allowable for the taxable
year.

Among other itemized deductions,
this hits the charitable deduction, deductions for mortgage interest,
deductions for various lower level taxes, and so on with some specific
exclusions. That can start to really add up in a year when you happen to have an
increase in your AGI.

So, the tax game has gotten a
bit more complex, and charitable giving has fewer tax deduction rewards for
some individuals these days.